FIVE ARTS FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FIVE ARTS FOUNDATION (EIN 81-6644155)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-06-25
- IRS object ID
- 202501769349100955
- Schema version
- 2024v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-25T10:11:35-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE BUSH STREET STE 1800 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 941044425 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 816644155 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIVE ARTS FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % HELEN BERGGRUEN | InCareOfNm |
| Business Name Control | FIVE | BusinessNameControlTxt |
| Phone | 4156471340 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 460908 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94146 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HELEN BERGGRUEN | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 4156471340 | PhoneNum |
| Signature | 2025-06-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ADRIANA LEWIS | PreparerPersonNm |
| PTIN | P00877524 | PTIN |
| Phone | 4153977900 | PhoneNum |
| Preparation | 2025-06-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $83,469 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $305,645 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $0 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $0 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $65 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $65 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $0 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $305,645 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $239,646 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $305,710 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $239,711 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Accounting Fees Rev And Expnss | $7,350 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $3,675 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $3,675 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $390 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $390 | OtherProfFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $5,000 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $5,000 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $140 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $140 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $12,880 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $4,065 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $8,815 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $290,050 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $290,050 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $302,930 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $4,065 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $298,865 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,780 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $235,646 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $71,831 | CashBOYAmt |
| Cash EOY | $78,453 | CashEOYAmt |
| Cash EOYFMV | $78,453 | CashEOYFMVAmt |
| Other Assets BOY | $4,958 | OtherAssetsBOYAmt |
| Other Assets EOY | $5,016 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $5,016 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $76,789 | TotalAssetsBOYAmt |
| Total Assets EOY | $83,469 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $83,469 | TotalAssetsEOYFMVAmt |
| Grants Payable BOY | $0 | GrantsPayableBOYAmt |
| Grants Payable EOY | $0 | GrantsPayableEOYAmt |
| Other Liabilities BOY | $19,065 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $22,415 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $19,065 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,415 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $57,724 | RetainedEarningBOYAmt |
| Retained Earning EOY | $61,054 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $57,724 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $61,054 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $76,789 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $83,469 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $57,724 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,780 | ExcessRevenueOverExpensesAmt |
| Other Increases | $550 | OtherIncreasesAmt |
| Subtotal | $61,054 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $61,054 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| 107 SHARES OF LENNAR CORP | P | 2019-01-07 | 2024-05-14 | $17,301 | $4,541 | $12,760 | $12,760 |
| 358 SHARES OF LENNAR CORP | P | 2020-03-25 | 2024-05-14 | $57,884 | $12,970 | $44,914 | $44,914 |
| 261 SHARES OF AMERIPRISE FINL INC | P | 2020-04-15 | 2024-10-22 | $133,862 | $27,816 | $106,046 | $106,046 |
| 249 SHARES OF LENNAR CORP | P | 2020-03-25 | 2024-10-22 | $42,665 | $9,021 | $33,644 | $33,644 |
| 87 SHARES OF PARKER HANNIFIN CORP | P | 2020-04-15 | 2024-10-22 | $53,933 | $11,651 | $42,282 | $42,282 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $239,646 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $3,275 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $3,275 | SubtotalAmt |
| Tax Based On Investment Income | $3,275 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $3,357 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $3,500 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $6,857 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Overpayment | $3,582 | OverpaymentAmt |
| Applied To ES Tax | $3,582 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | NA | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HELEN BERGGRUEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4156471340 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 460908 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94146 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| HELEN BERGGRUEN | ||||||||
| PO BOX 460908 | SAN FRANCISO | CA | 94146 | TRUSTEE | 1.0 | $0 | $0 | $0 |
| HILARY RAND | ||||||||
| PO BOX 460908 | SAN FRANCISO | CA | 94146 | TRUSTEE | 1.0 | $0 | $0 | $0 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | THE ACTIVITIES OF THE FOUNDATION ARE LIMITED TO GRANT MAKING. | Description1Txt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $2,561 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $79,994 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $82,555 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $82,555 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,238 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $81,317 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $4,066 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $4,066 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $3,275 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $3,275 | TotalTaxAmt |
| Distributable Before Adj | $791 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $791 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $791 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $298,865 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $298,865 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $791 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Prior Year1 | 2022 | PriorYear1Yr |
| Prior Year2 | 2021 | PriorYear2Yr |
| Prior Year3 | 2020 | PriorYear3Yr |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $294,693 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $205,056 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $291,985 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $256,816 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $339,335 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $1,387,885 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $298,865 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Current Year | $791 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $298,074 | RemainingDistriFromCorpusAmt |
| Total Corpus | $1,685,959 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $294,693 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $1,391,266 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $205,056 | ExcessFromYear4Amt |
| Excess From Year3 | $291,985 | ExcessFromYear3Amt |
| Excess From Year2 | $256,816 | ExcessFromYear2Amt |
| Excess From Year1 | $339,335 | ExcessFromYear1Amt |
| Excess From Current Year | $298,074 | ExcessFromCurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundationsGrp |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | HELEN BERGGRUEN | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (21 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|
| THE METROPOLITAN OPERA | |||||||
| 30 LINCOLN CENTER | NEW YORK | NY | 10023 | NONE & 501(c)(3) | IN SUPPORT OF THE METROPOLITAN OPERA | $17,500 | |
| WEST EDGE OPERA | |||||||
| 1700 SHATTUCK AVENUE 312 | BERKELEY | CA | 94709 | NONE & 501(c)(3) | IN SUPPORT OF WEST EDGE OPERA | $2,500 | |
| NAPA VALLEY COMMUNITY FOUNDATION | |||||||
| 3299 CLAREMONT WAY SUITE 2 | NAPA | CA | 94558 | NONE & 501(c)(3) | IN SUPPORT OF NAPA VALLEY COMMUNITY FOUNDATION | $40,000 | |
| MEROLA OPERA PROGRAM | |||||||
| 601 VAN NESS AVENUE SUITE S | SAN FRANCISCO | CA | 94102 | NONE & 501(c)(3) | IN SUPPORT OF MEROLA OPERA PROGRAM | $2,000 | |
| SAN FRANCISCO PERFORMANCES | |||||||
| 500 SUTTER STREET | SAN FRANCISCO | CA | 94102 | NONE & 501(c)(3) | IN SUPPORT OF SAN FRANCISCO PERFORMANCES. | $7,500 | SUITE 710 |
| SF SYMPHONY | |||||||
| 201 VAN NESS AVENUE | SAN FRANCISCO | CA | 94102 | NONE & 501(c)(3) | IN SUPPORT OF SF SYMPHONY | $5,000 | |
| The San Francisco Conservatory of Music (SFCM) | |||||||
| 50 Oak Street | San Francisco | CA | 94102 | NONE & 501(c)(3) | IN SUPPORT OF The San Francisco Conservatory of Music (SFCM) | $20,000 | |
| Wings for Learning | |||||||
| 5122 Saxon Dr | Houston | TX | 77092 | NONE & 501(c)(3) | IN SUPPORT OF Wings for Learning | $300 | |
| Fine Arts Museums of San Francisco | |||||||
| 50 Hagiwara Tea Garden Dr | San Francisco | CA | 94118 | NONE & 501(c)(3) | IN SUPPORT OF Fine Arts Museums of San Francisco | $2,500 | |
| The Grabhorn Institute | |||||||
| 1802 Hays Street The Presidio | San Francisco | CA | 94129 | NONE & 501(c)(3) | IN SUPPORT OF The Grabhorn Institute | $250 | |
| Sarah Lawrence College | |||||||
| 1 Mead Way | Bronxville | NY | 10708 | NONE & 501(c)(3) | IN SUPPORT OF Sarah Lawrence College | $2,500 | |
| UCB CAL Performances | |||||||
| 101 Zellerbach Hall 4800 | Berkeley | CA | 94720 | NONE & 501(c)(3) | In SUPPORT OF UCB CAL Performances | $50,000 | |
| OPERA America | |||||||
| 330 7th Ave 7th Floor | New York | NY | 10001 | NONE & 501(c)(3) | IN SUPPORT OF OPERA America | $1,000 | |
| Pacific Singers & Actors Workshop | |||||||
| 3865 21st Street | San Francisco | CA | 94114 | NONE & 501(c)(3) | IN SUPPORT OF Pacific Singers & Actors Workshop | $1,000 | |
| Opera Parallle | |||||||
| 44 Page St UNIT 400 | San Francisco | CA | 94102 | NONE & 501(c)(3) | IN SUPPORT OF Opera Parallle | $2,500 | |
| SF Ballet Association | |||||||
| 455 Franklin St | San Francisco | CA | 94102 | NONE & 501(c)(3) | IN SUPPORT OF SF Ballet Association | $2,500 | |
| The Byrd Hoffman Water Mill Foundation | |||||||
| 39 Water Mill Towd Rd | Water Mill | NY | 11976 | NONE & 501(c)(3) | IN SUPPORT OF The Byrd Hoffman Water Mill Foundation | $1,000 | |
| Golden Gate National Parks Conservancy | |||||||
| 201 Fort Mason | San Francisco | CA | 94123 | NONE & 501(c)(3) | IN SUPPORT OF Golden Gate National Parks Conservancy | $4,000 | |
| The San Francisco Foundation | |||||||
| 1 Embarcadero Ctr | San Francisco | CA | 94111 | NONE & 501(c)(3) | IN SUPPORT OF The San Francisco Foundation | $25,000 | |
| San Francisco Opera | |||||||
| 301 Van Ness Avenue | San Francisco | CA | 94102 | NONE & 501(c)(3) | IN SUPPORT OF San Francisco Opera | $100,000 | |
| NATIONAL RESOURCE DEFENSE COUNCIL | |||||||
| 111 Sutter Street 21st Floor | SAN FRANCISCO | CA | 94104 | NONE & 501(c)(3) | IN SUPPORT OF NATIONAL RESOURCE DEFENSE COUNCIL | $3,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $290,050 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp | |
| Int On Sav And Temp Cash Invst | IntOnSavAndTempCashInvstGrp |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $65 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Income | OtherInvestmentIncomeGrp | |
| Gain Sales Ast Oth Than Invntry | GainSalesAstOthThanInvntryGrp | |
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $65 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $65 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (5 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|
| Helen Berggruen | ||||||
| 1 | PO BOX 460908 | SAN FRANCISCO | CA | 94146 | $17,301 | Yes (X) |
| Helen Berggruen | ||||||
| 2 | PO BOX 460908 | SAN FRANCISCO | CA | 94146 | $57,884 | Yes (X) |
| Helen Berggruen | ||||||
| 3 | PO BOX 460908 | SAN FRANCISCO | CA | 94146 | $133,862 | Yes (X) |
| Helen Berggruen | ||||||
| 4 | PO BOX 460908 | SAN FRANCISCO | CA | 94146 | $42,665 | Yes (X) |
| Helen Berggruen | ||||||
| 5 | PO BOX 460908 | SAN FRANCISCO | CA | 94146 | $53,933 | Yes (X) |
Non Cash Property Contribution NonCashPropertyContributionGrp (5 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 107 SHS LENNAR CORP | $17,301 | 2024-05-14 |
| 2 | 358 SHS LENNAR CORP | $57,884 | 2024-05-14 |
| 3 | 261 SHS AMERIPRISE FINANCIAL | $133,862 | 2024-10-21 |
| 4 | 249 SHS LENNAR CORP | $42,665 | 2024-10-21 |
| 5 | 87 SHS OF PARKER HANNIFIN CORP | $53,933 | 2024-10-21 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $7,350 | Amt |
| Net Investment Income | $3,675 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $3,675 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| DEPOSIT | $4,958 | $4,958 | $4,958 |
| DIVIDENDS RECEIVABLE | $0 | $58 | $58 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WEBSITE | Desc |
| Revenue And Expenses Per Books | $140 | RevenueAndExpensesPerBooksAmt |
| Disbursements Charitable Prps | $140 | DisbursementsCharitablePrpsAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CASH CONTRIBUTION | Desc |
| Amt | $550 | Amt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSEMENT PAYABLE | Desc |
| BOY Book Value | $19,065 | BOYBookValueAmt |
| EOY Book Value | $22,415 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| ANNUAL FOUNDATION SERVICE FEE | $150 | $150 |
| TRADING FEES | $240 | $240 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL TAX | CategoryTxt |
| Amt | $5,000 | Amt |
| Disbursements Charitable Prps | $5,000 | DisbursementsCharitablePrpsAmt |
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